COBIT (Control Objectives for Information and Related Technologies) is a framework created by international professional association ISACA for IT management and governance. It is generic and useful for enterprises of all sizes and across sectors, including commercial, not-for-profit, and the public sector. The framework incorporates the latest thinking in enterprise governance and management techniques, and provides globally accepted principles, practices, analytical tools and models to help increase the trust in, and value from, information systems. It is meant to be a supportive tool for managers to bridge gaps among technical issues, business risks and control requirements.